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Posted: March 17th, 2022
Sustainable Sips: Aligning CoffeeBuddies’ Vision with Global ESG Standards
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SFA_191_ASM-2-3-1_CaseStudy_v3-3
Sustainability for Accountants – Term 1, 2025
Assessment
Case study
Background Information
You are the newly appointed Chief Sustainability Officer (CSO) at CoffeeBuddies Pty Limited (CoffeeBuddies), a large private company in Australia that has been in operation for 25 years. Your role involves overseeing the integration of sustainability into the company’s strategic and operational frameworks. CoffeeBuddies is a roaster, marketer and retailer of specialty coffees with operations in Australia, New Zealand, Singapore, Malaysia, the United Arab Emirates, the Philippines and Bahrain. CoffeeBuddies owns and operates more than 80 coffee shops, beginning with its first coffee shop in Perth, Australia.
As this is your sixth month in your new role, you have been getting to know the business and its staff. You are developing your understanding of the reporting systems in preparation for sustainability disclosures for the annual report, sustainability report and website, which are due within the next two months. These reports are made publicly available on the CoffeeBuddies website. This preparation is critical as it ensures transparency and accountability to stakeholders regarding the company’s sustainability performance.
Vision, values and promises
CoffeeBuddies’ vision, mission, values, and promises are as follows:
Vision
To be a globally respected coffee company.
Mission
To create a cafe space that inspires and nurtures human connections through coffee, conversation and community.
Values
- Partnerships based on trust and integrity
- Striving for excellence and innovation
- A culture of joy and passion
- Strengthening people and communities
© 2025 Chartered Accountants Australia and New Zealand ABN 50 084 642 571. All rights reserved.
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Promises
- To our Partners – collaborating for a better future
- To our Customers – delivering a positive experience every time
- To our Farmers – ensuring sustainable coffee for the future
- To our Community – making a positive impact
- To the Environment – achieving net positive
- To our Shareholders – creating long-term financial prosperity
Sustainability principles, policies and action plan
The Board of Directors has always taken a keen interest in environmental and social issues, acknowledging the importance of a good reputation for brand value and financial returns. This commitment reflects the company’s recognition that sustainability enhances both stakeholder trust and long-term profitability. In 2020, CoffeeBuddies formed a sustainability committee consisting of managers from multiple business divisions, including human resources, sustainability, finance and procurement. You chair the sustainability committee, which meets monthly and reports at the quarterly Board meetings.
Your sustainability team consists of yourself, a sustainability manager, Ned, who has an Environmental Science degree and greenhouse gas (GHG) accounting experience, and a sustainability officer, Susan, who has human resource management experience. Ned and Susan have been at CoffeeBuddies for two years and one year, respectively. Their diverse expertise strengthens the team’s capacity to address complex sustainability challenges effectively.
In December 2020, CoffeeBuddies’ Board signed off on the company’s ‘Sustainability Action Plan 2020’, which was shared on the company website. The Sustainability Action Plan focuses on the issues that matter most to its stakeholders (identified via a double materiality process). CoffeeBuddies has aligned the company’s sustainability focus areas and strategies to its overall vision, values and promises, as well as to the UN Sustainable Development Goals (SDGs). The sustainability focus areas, related strategies and alignment with the SDGs are shown in Figure 1.
Figure 1: CoffeeBuddies’ Sustainability Action Plan 2020
| Sustainability focus issues | Related strategies | Alignment with SDGs |
|---|---|---|
| People at the centre<br>Create a safe, respectful and prosperous space for partners throughout the supply chain | • Promote safety, health and mental well-being<br>• Promote diversity and inclusion | • Goal 3: Ensure healthy lives and promote well-being for all at all ages<br>• Goal 5: Achieve gender equality and empower all women and girls<br>• Goal 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all<br>• Goal 10: Reduce inequality within and among countries |
| Climate innovation<br>Store more carbon than we emit | • Reduce emissions across the value chain | • Goal 13: Take urgent action to combat climate change and its impacts<br>• Goal 15: Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss |
| © 2025 Chartered Accountants Australia and New Zealand ABN 50 084 642 571. All rights reserved. |
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| Sustainability focus issues | Related strategies | Alignment with SDGs |
|---|---|---|
| Replenishing nature<br>Eliminate waste and conserve and replenish more freshwater than we use | • Incorporate regenerative agricultural practices in the supply chain<br>• Develop an environmentally friendly menu<br>• Shift from single use to reusable packaging<br>• Reduce consumption and replenish freshwater<br>• Protect biodiversity across the supply chain | • Goal 2: End hunger, achieve food security and improved nutrition and promote sustainable agriculture<br>• Goal 6: Ensure availability and sustainable management of water and sanitation for all<br>• Goal 12: Ensure sustainable consumption and production patterns<br>• Goal 13: Take urgent action to combat climate change and its impacts<br>• Goal 15: Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss |
| Integrity and trust in partnerships<br>Promote transparency and accountability throughout the supply chain | • Build responsible supply chains<br>• Incorporate world-leading transparency and traceability in coffee sourcing | • Goal 2: End hunger, achieve food security and improved nutrition and promote sustainable agriculture<br>• Goal 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all<br>• Goal 12: Ensure sustainable consumption and production patterns |
| Community | • Create an inclusive and safe place for our customers to connect | • Goal 3: Ensure healthy lives and promote well-being for all at all ages<br>• Goal 11: Make cities and human settlements inclusive, safe, resilient and sustainable |
CoffeeBuddies has published its Sustainability Action Plan 2020 on its website, outlining a range of targets based on 2020 baseline data which CoffeeBuddies has committed to achieving by 2030. At a recent sustainability committee meeting, you discussed CoffeeBuddies’ performance against these targets up to the financial year ended 31 December 2024, and the likelihood of meeting them by 2030. This ongoing evaluation is essential for adjusting strategies and ensuring alignment with long-term sustainability goals. The key targets and performance are summarised in Figure 2.
Figure 2: Summary of key targets for 2030 and performance to 31 December 2024
| Sustainability focus issues | 2030 target (against 2020 baseline) | Performance to 31 December 2024 and commentary |
|---|---|---|
| a People at the centre | Diversity and inclusion: 20% increase in proportion of employees from diverse backgrounds | On track to meet this target. |
| b Climate innovation | GHG emissions: 50% reduction in GHG emissions in CoffeeBuddies’ direct operations and value chain | Scope 1 and 2 emissions have been reduced by 25%, but scope 3 emissions have not yet been calculated. The sustainability committee is concerned about the accuracy and cost of obtaining scope 3 emissions data. Most suppliers are not yet measuring their scope 1 and 2 emissions. The sustainability manager mentioned the negative impact climate change is likely to have on coffee production yields of some suppliers, as well as the increase in floods and fire risk of suppliers, which could translate into higher input prices. |
| © 2025 Chartered Accountants Australia and New Zealand ABN 50 084 642 571. All rights reserved. |
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| Sustainability focus issues | 2030 target (against 2020 baseline) | Performance to 31 December 2024 and commentary |
|---|---|---|
| c Replenishing nature | Water: 50% of water withdrawal (i.e. water extracted from ground or surface water sources) for global operations, packaging and agricultural supply chain will be conserved or replenished | Water withdrawal for global operations has been estimated and is on track to be replenished. Water withdrawal figures from the packaging and agricultural supply chain have been difficult to obtain or estimate. The sustainability committee is concerned about meeting this target. |
| d Replenishing nature | Waste: 50% decrease in waste sent to landfill from stores and manufacturing, driven by a broader shift toward a circular economy | On track to meet this target from stores by 2030. Data from supplier manufacturing has been difficult to obtain. The sustainability committee is concerned about meeting this target. |
| These challenges highlight the need for improved data collection and collaboration with supply chain partners to achieve comprehensive sustainability outcomes. |
| e Replenishing nature and Integrity and trust in partnerships | Sustainable sourcing: 80% of coffee sourced from Fairtrade certified suppliers | To date, 52% of CoffeeBuddies’ coffee is verified through the Fairtrade program as being ethically sourced. Customer surveys have highlighted the importance they place on ethical sourcing of coffee. Several key competitors also have Fairtrade targets. Fairtrade coffee is coffee certified as produced and traded according to Fairtrade standards, ensuring that coffee farmers receive fair compensation for their labour and promoting sustainable farming practices. Sustainable farming involves farming without exploiting the land or the workers on the land. The global coffee industry has millions of child workers, and many regions have coffee-driven deforestation, often in ecologically diverse regions. Buyers pay an agreed-upon minimum price for the coffee, plus an additional premium which farmers can invest in their communities, environment and businesses. The procurement manager noted that there have been unfavourable media reports about worker conditions and negative environmental impacts associated with uncertified suppliers in foreign countries with poorly enforced labour and environmental laws. These suppliers lack the resources to employ practices to improve working conditions and limit negative environmental impact. The procurement manager is concerned that some of these suppliers may not meet the requirements necessary for Fairtrade certification. However, he claims that severing ties with these suppliers could worsen labour and environmental practices, since CoffeeBuddies engages in supplier development programs to educate and improve suppliers’ ESG performance, including these high-risk suppliers. |
The complexity of achieving this target underscores the importance of balancing ethical commitments with practical supply chain realities.
© 2025 Chartered Accountants Australia and New Zealand ABN 50 084 642 571. All rights reserved.
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| Sustainability focus issues | 2030 target (against 2020 baseline) | Performance to 31 December 2024 and commentary |
|---|---|---|
| f Replenishing nature | Environmentally friendly menu: 50% of menu options to be classified as ‘environmentally friendly’ | A new initiative is being considered to introduce more plant-based food options to create a more environmentally friendly menu. The plant-based menu contributes to reducing GHG emissions. Offerings include non-dairy beverages and vegetarian meals. Customer surveys indicate that many consumers enjoy the choice of non-dairy and vegetarian alternatives and some regard them as healthier options. Many competitors have not introduced non-dairy options, nor used an environmentally friendly menu as a point of difference in advertising campaigns. |
| g Community | Customer satisfaction: Net promoter score improvement of 30% over 2020 baseline | On track to meet this target. |
| These initiatives demonstrate CoffeeBuddies’ potential to leverage sustainability as a competitive advantage in the market. |
After reviewing the sustainability reporting by CoffeeBuddies since 2020 across the website, sustainability reports and annual reports, you have identified that the performance against these targets has not been comprehensively addressed. Only vague, qualitative statements have been made about CoffeeBuddies being ‘on track’ to meet most of the targets in the Sustainability Action Plan 2020.
You are concerned that performance and measurement against many targets is not on track, yet the CEO, CFO and Board do not appear overly concerned, stating that this is ‘only voluntary disclosure’ and ‘there are no rules’. You are wondering how best to address the lack of progress towards the targets in the sustainability reporting. This disconnect suggests a need for stronger leadership commitment to uphold the company’s sustainability promises.
To be transparent and balanced, the lack of progress towards these targets and the reduced likelihood of meeting them needs to be communicated. The targets may need to be revised to more realistic levels for 2030. You intend to discuss these courses of action at the next sustainability committee meeting and then place this issue on the next Board meeting agenda.
Another issue you have noted is a lack of detail to substantiate claims made by CoffeeBuddies on its website, such as ‘environmentally friendly menu’ and ‘ethically sourced coffee’, without providing comprehensive supporting evidence. Addressing this gap will be crucial to maintaining stakeholder trust and credibility.
© 2025 Chartered Accountants Australia and New Zealand ABN 50 084 642 571. All rights reserved.
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Part A – Written submission (80 marks)
Scenario 1: ESG risk management
CoffeeBuddies’ Board is aware of the new mandatory sustainability reporting requirements in Australia. Although CoffeeBuddies is not required to prepare mandatory climate-related disclosures for the current financial year, the Board has decided to take a proactive approach to preparing for reporting should climate or other sustainability-related information be requested by any of its value chain partners, overseas operations or providers of finance. This forward-thinking stance positions CoffeeBuddies to adapt swiftly to evolving regulatory and stakeholder expectations.
As the new CSO, you have been tasked with identifying material ESG-related risks and opportunities for CoffeeBuddies. In line with CoffeeBuddies’ Sustainability Action Plan 2020, you have decided to use the double materiality concept to identify these risks.
Task 1 – ESG risk management
Based on the information provided about CoffeeBuddies:
(a) Identify and describe five (5) ESG-related risks that are likely to be material for CoffeeBuddies. (10 marks)
For each risk:
(i) Explain why the risk is likely to be material for CoffeeBuddies, from either a financial or impact materiality perspective. (10 marks)
(ii) Recommend one improvement linked to CoffeeBuddies’ Sustainability Action Plan 2020 that could assist in managing the risk. (10 marks)
(iii) Recommend one metric that CoffeeBuddies could use to monitor and manage both the risk and the recommended improvement. (10 marks)
(b) Identify and explain one (1) ESG-related opportunity that is likely to be material for CoffeeBuddies. (4 marks)
44 marks
This structured approach ensures that ESG considerations are systematically integrated into CoffeeBuddies’ risk management framework.
© 2025 Chartered Accountants Australia and New Zealand ABN 50 084 642 571. All rights reserved.
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Scenario 2: Investment in sustainability initiatives
The Board has approved an additional $2 million in total for investment over the next three years in a key sustainability initiative, which will be the focus of a marketing campaign. The Board has asked the sustainability committee to provide advice on possible sustainability initiatives for consideration at the next Board meeting.
The sustainability committee has narrowed potential initiatives down to the following two options:
- Sustainable sourcing: Investment in supplier development to reach the target of 80% of coffee sourced from Fairtrade certified suppliers (row ‘e’ in Figure 2).
- Environmentally friendly menu: Investment in the introduction of more plant-based food options in the menu (row ‘f’ in Figure 2).
These options reflect CoffeeBuddies’ commitment to aligning financial decisions with its sustainability objectives.
Task 2 – Board recommendation
Prepare a recommendation for CoffeeBuddies’ management and Board regarding which of the two initiatives should receive the additional $2 million funding.
In your response:
(i) Recommend the preferred initiative for the additional $2 million investment and advertising campaign focus. Justify your recommendation with three supporting reasons:
○ One (1) from the financial perspective of CoffeeBuddies as a business.
○ One (1) from the perspective of CoffeeBuddies’ impact on society.
○ One (1) from the perspective of CoffeeBuddies’ impact on the environment. (8 marks)
(ii) Explain how your recommendation aligns with CoffeeBuddies’ Sustainability Action Plan 2020. (2 marks)
10 marks
© 2025 Chartered Accountants Australia and New Zealand ABN 50 084 642 571. All rights reserved.
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Scenario 3: Supply chain management
You are concerned about the procurement manager’s revelations about poor working conditions and negative environmental impacts at several uncertified coffee suppliers in foreign countries. You have identified two potential courses of action for CoffeeBuddies to consider:
- Sever ties with these high-risk suppliers (i.e. cease sourcing materials from them).
- Expand supplier development activities to improve the social and environmental practices of high-risk suppliers.
These options require careful evaluation to balance ethical responsibilities with operational feasibility.
Task 3 – Supply chain management
(a) Analyse the implications for CoffeeBuddies of each course of action identified above.
Your analysis should include consideration of the following perspectives:
○ Impact on CoffeeBuddies’ business
○ CoffeeBuddies’ impact on society
○ CoffeeBuddies’ impact on the environment (12 marks)
(b) Outline how each course of action aligns with CoffeeBuddies’ Sustainability Action Plan 2020 and recommend which course of action CoffeeBuddies should take. (6 marks)
18 marks
© 2025 Chartered Accountants Australia and New Zealand ABN 50 084 642 571. All rights reserved.
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Scenario 4: Nature-related disclosures
There is an increasing focus on nature-related financial disclosures globally, and stakeholders are wondering whether the International Sustainability Standards Board (ISSB) will develop nature-related standards in the near future. CoffeeBuddies’ Board is aware of the recommendations of the ‘Taskforce on Nature-Related Financial Disclosures’ (TNFD) (https://tnfd.global/recommendations-of-the-tnfd/). The TNFD was formed after the success of the ‘Taskforce on Climate-related Financial Disclosures’ (TCFD). The TCFD forms the basis of IFRS S2 Climate-related Disclosures.
As shown on page 83 of the ‘Recommendations of the Taskforce on Nature-related Financial Disclosures’ (https://tnfd.global/recommendations-of-the-tnfd/) (September 2023), ‘climate change’ is a sub-topic of ‘nature’. Tables 6 and 7 of the Recommendations provide ‘TNFD core global disclosure indicators and metrics for nature-related dependencies, impacts, risk and opportunities’, which show the disclosure topics the TNFD requires for ‘nature’. This broader scope emphasizes the interconnectedness of climate and other environmental factors in corporate reporting. ‘Nature’ includes the topic of climate, as well as other topics such as water, waste, biodiversity, animal welfare, deforestation and land use. The TNFD’s recommended disclosures are shown in Figure 3 and the TCFD recommended disclosures in Figure 4.
Figure 3: TNFD Recommended disclosures
Source: Taskforce on Nature-related Financial Disclosures 2023, Recommendations of the Taskforce on Nature-related Financial Disclosures, available at https://tnfd.global/recommendations-of-the-tnfd/, accessed 18 December 2024.
© 2025 Chartered Accountants Australia and New Zealand ABN 50 084 642 571. All rights reserved.
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Figure 4: TCFD Recommended disclosures
Source: Taskforce on Climate-related Financial Disclosures 2017, Recommendations of the Taskforce on Climate-related Financial Disclosures, available at https://www.fsb-tcfd.org/recommendations/, accessed 18 December 2024.
If the ISSB develops a ‘nature’ standard, several important considerations arise. One consideration is the materiality concept. Materiality helps organisations decide what information should be included and excluded in a report. The TCFD employs the financial materiality definition, while the pillars in the TNFD refer to ‘impact’, which could be interpreted to mean that it uses the double materiality concept for materiality. This distinction influences how CoffeeBuddies prioritizes and reports on sustainability issues.
A second standard setting consideration for the ISSB is whether to make a single ‘nature’ standard or multiple standards relating to nature sub-topics. Other global sustainability standard setters (i.e. the Global Sustainability Standards Board (GSSB) and the European Financial Reporting Advisory Group (EFRAG)) have taken a sub-topic approach. For example, the GRI Standards include the following nature-related standards: GRI 101: Biodiversity 2024 (2016), GRI 301: Materials 2016, GRI 302: Energy 2016, GRI 303: Water and Effluents 2018, GRI 305: Emissions 2016, GRI 306: Waste 2020 and GRI 308: Supplier Enviro Assessment 2016. The European Sustainability Reporting Standards (ESRS) include: ESRS E1 Climate Change, ESRS E2 Pollution, ESRS E3 Water and marine resources, ESRS E4 Biodiversity and Ecosystems, and ESRS E5 Resource use and circular economy.
Task 4 – Nature-related disclosures
(a) Considering that IFRS Accounting Standards and IFRS Sustainability Standards (IFRS S1 and S2) are based on financial materiality, discuss whether the International Sustainability Standards Board (ISSB) should employ the financial or double materiality concept for a possible future ‘nature’ standard. Justify your response with two (2) supporting reasons. (4 marks)
(b) Outline one benefit and one challenge of the ISSB developing a single ‘nature’ standard, compared to multiple standards. (4 marks)
8 marks
© 2025 Chartered Accountants Australia and New Zealand ABN 50 084 642 571. All rights reserved.
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Part B – Video presentation (20 marks)
‘Connectivity’ between the front section and financial statements in the annual report in the context of climate disclosures
There is an increase in mandatory climate-related disclosure requirements for specified large organisations throughout the world, including specific entities in New Zealand (from 1 January 2023) and Australia (from 1 January 2025). Many companies also include voluntary climate-related disclosures in the management commentary section of the annual report. However, far fewer companies mention climate-related risk and its impacts on the financial statements (consisting of the primary financial statements and notes). This gap highlights a broader challenge in integrating sustainability into traditional financial reporting frameworks.
The International Accounting Standards Board (IASB) has published educational material on the effects of climate-related matters on financial statements, illustrating how IFRS Accounting Standards may require companies to consider climate-related matters in their reporting (https://www.ifrs.org/content/dam/ifrs/supporting-implementation/documents/effects-of-climate-related-matters-on-financial-statements.pdf). The IASB has also recently published an exposure draft titled ‘Climate-related and Other Uncertainties in the Financial Statements’ with illustrative examples of when and how climate and other uncertainties should be included in the financial statements (including the notes) (https://www.ifrs.org/content/dam/ifrs/project/climate-related-other-uncertainties-fs/iasb-ed-2024-6-climate-uncertainties-fs.pdf). Illustrative Example 1 shows a scenario of a company operating in a capital-intensive industry and exposed to climate-related transition risks. While the climate transition risk and transition plan are discussed in the front section of the annual report (such as in management commentary), there is no impact on the current financial statement numbers. The example suggests that the company should state in the financial statement notes that its climate transition risk and plan have no effect on its financial position and financial performance and explain why. These efforts aim to bridge the divide between narrative reporting and financial impacts.
Some investors and other stakeholders have questioned the lack of ‘connectivity’ between the front section (e.g. the management commentary) and the financial statements. Yet, there are different views on what ‘connectivity’ means in this reporting context. Recently, there has been growing industry literature addressing connectivity. The IFRS Trustees refer to ‘connectivity’ in three contexts:
- Reports (including sustainability-related financial disclosures and general purpose financial statements)
- Products (consistency in language, compatibility of concepts, and no gaps or unintended overlaps in IFRS accounting and IFRS sustainability standards and digital taxonomies) reporting
- Processes (referring to knowledge sharing and coordination between the IASB and the ISSB). They state: ‘The ultimate outcome of connectivity is holistic, comprehensive and coherent general purpose financial reports. Connectivity in our products and connectivity in our processes contribute to that goal…’ (https://www.ifrs.org/news-and-events/news/2023/03/connectivity-what-is-it-and-what-does-it-deliver/)
Given your qualification as a Chartered Accountant and your sustainability knowledge and experience, CoffeeBuddies’ Board of Directors has asked you to prepare a short presentation explaining the term ‘connectivity’ in the context of climate-related reporting. The Board would also like to understand how the annual report can be a more cohesive and connected document, where the front section (including management commentary) and financial statements together tell a holistic story of company performance with respect to ESG topics like climate.
© 2025 Chartered Accountants Australia and New Zealand ABN 50 084 642 571. All rights reserved.
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Task
Prepare a video presentation for CoffeeBuddies’ Board explaining the term ‘connectivity’ and how it can be achieved in the annual report (maximum three (3) minutes duration).
In your presentation:
(i) Explain why investors may feel there is a lack of connectivity between the financial statements and other sections in the annual report regarding climate-related disclosures.
(ii) Discuss whether the financial statement disclosure in Illustrative Example 1 of the draft ‘Climate-related and Other Uncertainties in the Financial Statements’ (mentioned above) enhances connectivity between the front section and financial statements in the annual report.
(iii) Recommend one way the connectivity of climate-related disclosures between the front section (e.g. the management commentary) and the financial statement sections of the annual report could be improved.
20 marks
This presentation will equip the Board with the insights needed to enhance the coherence and utility of CoffeeBuddies’ annual reporting.
© 2025 Chartered Accountants Australia and New Zealand ABN 50 084 642 571. All rights reserved.
Suggested Additions
3 Extra References (2016–2025)
- Elkington, J. (2020). Green Swans: The Coming Boom in Regenerative Capitalism. Fast Company Press.
- This book provides insights into sustainable business practices and regenerative strategies, relevant to CoffeeBuddies’ sustainability goals.
- Schaltegger, S., & Wagner, M. (Eds.). (2017). Managing the Business Case for Sustainability: The Integration of Social, Environmental and Economic Performance. Routledge.
- This edited volume explores the integration of ESG factors into business operations, aligning with CoffeeBuddies’ approach to sustainability reporting.
- Taskforce on Nature-related Financial Disclosures (TNFD). (2023). Recommendations of the Taskforce on Nature-related Financial Disclosures. Available at https://tnfd.global/recommendations-of-the-tnfd/.
- This report offers a framework for nature-related disclosures, directly applicable to CoffeeBuddies’ considerations of TNFD standards.
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